medium · Debt Capital Markets

If a borrower is in compliance with their leverage covenant only because they added back 'one-time restructuring costs,' what is a key concern for a credit analyst?

  1. The company will be forced to hire more restructuring consultants, which will further increase their EBITDA.
  2. The bondholders will sue the bank for allowing such a permissive EBITDA definition.
  3. The 'quality of earnings' is low, and the borrower may struggle to meet the covenant in future quarters if those costs prove to be recurring.
  4. The IRS will audit the company because restructuring costs are not tax-deductible.

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